Refundable sales and use tax exemption created for certain items and services purchased to repair property damage caused by natural disasters.

HF 3501 creates a refundable sales tax exemption for specific repair items and services purchased to fix property damage from declared natural disasters. It covers items like windows, roofing materials, generators, debris removal, and tree removal, but only applies when a federal or local official declares a disaster and purchases occur within two years of that declaration. Tax collected on these exempt purchases must be refunded through the state's standard process, as outlined in Minnesota Statutes. The exemption applies retroactively to purchases made after May 31, 2025.